South Australian Consolidated Acts South Australian Consolidated Acts (1) Any person
required to pay gift duty, and any person required under section 42 of
this Act to pay additional gift duty amounting in any particular case to one
hundred dollars or more, who is dissatisfied with the assessment of
the Commissioner may—
(a)
within twenty-one days after the service on him of notice of assessment lodge
with the Treasurer an objection in writing against the assessment stating
fully and in detail the grounds on which he relies; or
(b)
within thirty days after the service on him of notice of assessment appeal to
the Supreme Court.
(2) Notwithstanding
subsection (1) of this section, where the assessment is an amended
assessment, the objector or appellant shall have no further or other right of
objection or appeal than he would have had if the amended assessment had not
been made, except to the extent to which by reason of the amended assessment a
fresh liability in respect of any particular is imposed on him or an existing
liability in respect of any particular is increased.
(3) Where such person
forwards to the Treasurer an objection against the Commissioner's assessment
the Treasurer, after obtaining the opinion of the Crown Solicitor and making
such other inquiries and obtaining such other information and advice as he
deems proper, may confirm or modify the assessment; and, if such assessment is
not confirmed, the amount of duty to be ultimately retained shall be that
fixed by the Treasurer and the difference shall be refunded by
the Commissioner to the person who lodged the objection.
(4) In deciding an
objection the Treasurer shall not be bound by any rules of practice, procedure
or evidence.
(5) If upon the
confirmation or modification by the Treasurer of the Commissioner's assessment
such person is still dissatisfied he may within thirty days after the
Treasurer's decision is communicated to him appeal to the Supreme Court.
(6) A person desirous
of appealing from or against any assessment of the Commissioner or against the
decision by the Treasurer on an objection shall within thirty days after the
day on which the Commissioner's assessment or, as the case may be, after the
day on which the Treasurer's decision is communicated to him, institute an
appeal to the Supreme Court by giving notice in writing to the Commissioner of
his intention to appeal therefrom together with a statement of the grounds of
such appeal and, within a further period of fourteen days, lodging with the
Supreme Court a petition of appeal.
(7) The Court or any
judge thereof sitting in Court or in Chambers may hear and determine the
matter of such appeal and make such order with regard thereto and the costs
thereof as shall be just.
(8) A reference in
subsection (2) of this section to an amended assessment includes a
reference to an assessment in respect of a gift in respect of which further
gift duty becomes payable by reason of the making of a subsequent gift.